DGT Regulation No. PER – 03/PJ/2017 Concerning Procedure of Reporting and Monitoring for Additional Declared Assets in Context of Tax Amnesty

100% EXEMPTION ON DUTY ON TRANSFER OF LAND AND BUILDING RIGHTS DUE TO SALE AND PURCHASE OR GRANTING THE FIRST RIGHT AND/OR 0% TAX IMPOSED ON DUTY ON TRANSFER OF LAND AND BUILDING RIGHTS DUE TO INHERITANCE OR GRANTS WITH MAXIMUM TAX OBJECT SALE VALUE OF RP 2 BILLIONS  Governor delegate his authority to grant…

GRANTING OF CORPORATION INCOME TAX REDUCTION FACILITY Article 2 1)   Corporate taxpayer who make new capital investment in pioneer industry may get income tax reduction facility as mentioned in article 18 paragraph 5 Capital Investment Law and article 29 Government Regulation No. 94 Year 2010. 2)   Such income tax reduction facility will be granted on income received or…

ADJUSTMENT ON NON TAXABLE INCOME Non taxable income will be adjusted as follow:a.    IDR 54,000,000 for individual taxpayerb.    Additional IDR 4,500,000 for married taxpayerc.    Additional IDR 54,000,000 for wife whose income is combined with her husbandd.   Additional IDR 4,500,000 for every family’s dependent related by blood and marriage in direct linage also adopted child, with…

SETTLEMENT OF SPECIAL INSPECTION THROUGH CESSATION OF INSPECTION BY PREPARING BRIEF INSPECTION RESULT REPORT PRECEDING INSPECTION RESULT NOTIFICATION IN IMPLEMENTING TAXPAYER DEVELOPMENT YEAR DGT instruct Head of Inspection Execution Unit (UP2) to give taxpayer which under special inspection a chance to submit tax return or tax return correction as long as inspection result notification (SPHP)…